ILXOMJONOVICH, P. J. The Auditor’s Professional Judgment on Key Audit Matters and Ways to Determine It. Academia Open, [S. l.], v. 10, n. 2, 2025. DOI: 10.21070/acopen.10.2025.12952. Disponível em: https://acopen.umsida.ac.id/index.php/acopen/article/view/12952. Acesso em: 20 nov. 2025.